Income Tax - Summary of Major Components of Income Tax Expense (Detail) $ in Thousands, $ in Thousands |
12 Months Ended | |||
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Dec. 31, 2023
TWD ($)
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Dec. 31, 2023
USD ($)
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Dec. 31, 2022
TWD ($)
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Dec. 31, 2021
TWD ($)
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| Current income tax | ||||
| In respect of the current year | $ 10,117,252 | $ 330,413 | $ 16,251,844 | $ 14,533,570 |
| Income tax on unappropriated earnings | (3,449,958) | (112,670) | 844,855 | 3,684,138 |
| Changes in estimate for prior years | (67,074) | (2,190) | (211,631) | (129,152) |
| Current income tax | 6,600,220 | 215,553 | 16,885,068 | 18,088,556 |
| Deferred income tax | ||||
| In respect of the current year | (1,352,999) | (44,187) | 185,726 | (95,906) |
| Changes in tax rates | 2,763 | 90 | (4,425) | 18,337 |
| Changes in estimate for prior years | 35,465 | 1,158 | 2,481 | 16,625 |
| Effect of foreign currency exchange differences | 18,514 | 605 | 76,684 | (83,840) |
| Deferred income tax | (1,296,257) | (42,334) | 260,466 | (144,784) |
| Income tax expense recognized in profit or loss | $ 5,303,963 | $ 173,219 | $ 17,145,534 | $ 17,943,772 |
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- Definition Income tax on unappropriated earnings. No definition available.
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- Definition Adjustments of tax expense (income) recognised in the period for current tax of prior periods. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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